Open a new canvas 480 x 350 whiteNew layer, flood fill with mqc-sky gradientEffects/artistic effects/balls and bubbles, these settings

Copy/paste your coral as a new layer, move into placeAdd a drop shadow, these settings

Copy/paste shell as a new layer, Add a drop shadow, these settings

Although Ive given you the pearls, I would love to see you do your own

This is the easiest way, even tho it will take a few minsClick on tube tool, add a pearl, click on mover tool and put in place.re-name this layer Pearlhold Ctrl down and hit L, put in place,Repeat and repeat till you have all your pearls in placeUsing lasso tool crop any little bits so it looks like its going around shell.Hide all layers except the peal layers, merge visableAdd a drop shadow, same as last oneOpen other layers back upCopy/paste dolphin as a new layer, Add drop shadow, same as beforeDuplicate this layer, Image/mirrorPut in place if they are not rightIve added a frame ??Merge visableYou are now ready to add frames for your text, copyright, and watermark